CLA-2-44:OT:RR:NC:N4:234
Mr. David Prata
OHL International at CVS Health
1 CVS Dr. –Mail Code 1049
Woonsocket, RI 02895
RE: The tariff classification of Nail Smoothing Sticks and Comfort Hold Grooming Kit from China
Dear Mr. Prata:
In your letter dated October 14, 2014, on behalf of CVS Health, you requested a tariff classification ruling. Representative samples were submitted for our review and will be returned to you, as requested.
The submitted samples are as follows:
Item Number 986022, Nail Smoothing Sticks, consists of three sticks of birch wood, each measuring approximately 4 inches long and is package for retail sale in a clear plastic tube. Each stick features a smooth end for use as a cuticle pusher and a sandpaper textured end for cleaning under one’s nails.
Item Number 986139, the Comfort Hold Grooming Kit, consists of three carbon steel implements: a fingernail clipper, a toenail clipper and tweezers, each with soft silicone grips. The items are packaged for retail sale in a clear plastic clamshell with cardboard backing.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
The Comfort Hold Grooming Kit is not considered to be a set for tariff classification purpose since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.
The applicable subheading for the Nail Smoothing Sticks will be 4417.00.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other: Other. The rate of duty will be 5.1 % ad valorem.
The applicable subheading for the Tweezers will be 8203.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: tweezers. The rate of duty will be 4% ad valorem.
The applicable subheading for the Fingernail and Toenail will be 8214.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: manicure or pedicure sets and instruments (including nail files), and parts thereof: cuticle or cornknives, cuticle pushers, nail files, nailcleaners, nail nippers and clippers, all the foregoing used for manicure or pedicure purposes, and parts thereof. The rate of duty will be 4% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Albert Gamble at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division